TaxTMI 
TaxTMI 
2026 (3) TMI 1526
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.... it was alleged that the appellant had wrongly availed cenvat credit on various input services, which are not related to the output service and also, they have rendered services under the category of 'Erection, Commissioning and Installation' Service but failed to discharge service tax on the same. Consequently, show-cause notice was issued for recovery of cenvat credit of Rs.1,38,172/- and Rs.1,29,457/- with interest and penalty. On adjudication, cenvat credit was denied and demands were confirmed along with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (A). The learned Commissioner (A) partly allowed the appeal and remanded the matter to the original authority to recalculate intere....
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....e further submits that there is no wilful suppression of facts with intent to evade payment of duty and all the transactions have been duly recorded in the books of accounts and also disclosed in the periodical returns. Further, the entire issue revolves around statutory interpretation and most of the issues has been settled in favour of the appellant. Therefore, in the facts and circumstances, the invocation of extended period of limitation is not justified. In support, he placed reliance on the decisions in the cases of Cosmic Dye Chemical v. CCE, 19954 (75) ELT 721 (SC) and Continental Foundation Joint Venture v. CCE, 2007 (216) ELT 177 (SC). 4 The learned Authorised Representative (AR) for the Revenue reiterated the findings of the l....
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....Commissioner of Commercial Taxes [2022 (63) G.S.T.L. 257 (S.C.) = [2022] 141 taxmann.com 66/[2022] 93 GST 702 (SC)]. Their lordships observed as : 12. What was said by the Constitution Bench in Indra Sawhney v. Union of India, 1992 Supp (3) SCC 217 and Keshav Mills Co. Ltd. v. Commissioner of Income Tax, Bombay North, Ahmedabad, AIR 1965 SC 1636, on the principle of stare decisis clearly bind us. The judgment of this Court in the case of Larsen and Toubro Limited (supra) has stood the test of time and has never been doubted earlier. As observed hereinabove, the said decision has been followed consistently by this Court as well as by various High Courts and the Tribunals. Therefore, if the prayer made on behalf of the Revenue to re-....
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....sen and Toubro Limited (supra) in paragraphs 28, 29, 30, 32, 33, 38 and 39 and ultimately, this Court opined that the decision of the Delhi High Court in the case of G.D. Builders (supra) is in fact contrary to a long line of decisions. It is further specifically observed and held that the decision of the Delhi High Court in the case of G.D. Builders (supra) is wholly incorrect in its conclusion that the Finance Act, 1994 contains both the charge and machinery for levy and assessment of service tax on indivisible works contract. It is reported that while deciding the group of matters in the case of Larsen and Toubro Limited (supra), the papers of the appeal filed by M/s. G.D. Builders being Civil Appeal No. 6523 of 2014 were also called and....